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Introduced House Bill (H)

DIGEST

Property tax assessment appeals. Provides that a taxpayer may file an appeal with the Indiana board of tax review (Indiana board) within 45 days after the maximum time elapses if more than 180 days have passed since the taxpayer filed a notice of appeal with the county property tax assessment board of appeals (county board) and the county board has not issued a determination. Provides that a party may initiate a proceeding for judicial review within 45 days after the maximum time elapses for the Indiana board to give notice of its final determination. Provides that a county assessor or Property tax assessment appeals. Provides that a taxpayer may file an appeal with the Indiana board of tax review (Indiana board) within 45 days after the maximum time elapses if more than 180 days have passed since the taxpayer filed a notice of appeal with the county property tax assessment board of appeals (county board) and the county board has not issued a determination. Provides that a party may initiate a proceeding for judicial review within 45 days after the maximum time elapses for the Indiana board to give notice of its final determination. Provides that a county assessor or county board must make a change in an assessed value, including a determination by the county board of an assessment changed by an assessing official, when the county board acts as the assessor, and give notice of the change. ... View more